M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

1) of section 139, such sum shall be allowed as a deducted in computing the income of the previous year in which such tax has been paid." 24. Thus, the Finance Act, 2010 further relaxed the rigors of Section 40(a)(ia) of the IT Act to provide that all TDS made during the previous year can be deposited with

MUTHOOT HEALTHCARE P. LTD,KOZHENCHERRY vs. THE ACIT, , THIRUVALLA

In the result, the appeal of the assessee is partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

32(1)(ii) of the Act and therefore, is not valid 5. Against this, the assessee is in appeal before us. The Ld. AR reiterated the same submissions which were made before the CIT(A). 6. The Ld. DR submitted that this issue is squarely covered against the assessee by the judgment of the Jurisdictional High Court in the case

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

KERALA STATE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. DCIT,CIRCLE-1(1), THIRUVANANHAPURAM

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

TDS is only a technical violation u/s 40(a) (ia) of the Act and nothing to indicate Page 10 of 14 that there is concealment of income resulting in underreporting of income and the legal fiction created u/s 40(a)(ia) cannot be extended to the levy of penalty. c. The statutory auditor in their audit report dated

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure 3 which are at pages 32 to 34 of the Paper Book. (ii) As per para

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure 3 which are at pages 32 to 34 of the Paper Book. (ii) As per para

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure 3 which are at pages 32 to 34 of the Paper Book. (ii) As per para

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure 3 which are at pages 32 to 34 of the Paper Book. (ii) As per para

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure 3 which are at pages 32 to 34 of the Paper Book. (ii) As per para

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure 3 which are at pages 32 to 34 of the Paper Book. (ii) As per para

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure 3 which are at pages 32 to 34 of the Paper Book. (ii) As per para

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure 3 which are at pages 32 to 34 of the Paper Book. (ii) As per para

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure 3 which are at pages 32 to 34 of the Paper Book. (ii) As per para

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS u/s.201(1) and interest u/s.201(lA). Kindly see Annexure 2 & 3 of the assessment order. Uplink charges is as per Annexure 2 which is at pages 29 to 31 of the Paper Book and Backhaul charges are as per Annexure 3 which are at pages 32 to 34 of the Paper Book. (ii) As per para

THE ACIT, KOCHI vs. M/S.KUNNEL ENGINEERS & CONTRACTORS P. LTD, KOCHI

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

TDS has been remitted on payment after excluding the service tax. After going through the paper book filed by the assessee, we observe that the assessee has utilized service tax credit towards payment of duty on capital goods and as per Reverse Charge Mechanism. Therefore, it is necessary to discuss the relevant provisions of the Cenvat Credit Rules

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract